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s: Global climate change is impacting the world from natural environment to political society, sweeping almost the all human society. To counter climate change, the Kyoto Protocol created Cap-And-Trade mechanism. Another counterpart marketing Carbon Emission Reduction mechanism is carbon tax which regarded by scholars as a more effective, simple way to reduce emission. Carbon Tax Border Adjustments (carbon BTA) is the best measure to solve the problems of industry competitiveness degradation and carbon leakage arose from carbon reduction. However,the implementation of carbon BTA under the background of global climate change is a topic full of controversies. Two main academic controversies are:Firstly,it is the legitimacy of carbon BTA, i.e. Whether carbon taxes on physically incorporated inputs and non physically incorporated inputs are adjustable? Secondly, it is the relationship between carbon BTA and the principle of Common But Differentiated Responsibilities (CBDR). This author has used the method of Historical Analysis, method of Comparison, method of Economical Analysis and method of Normative Analysis to do the research on the legitimacy of carbon BTA and the relationship between carbon BTA and CBDR, put forward the points of views that carbon taxes are taxes on energies which are non physically inputs used in production are not only suitable for export border adjustment but also suitable for import border adjustment. The spirit of CBDR should be understood under the background of the purposes of Kyoto Protocol.The purposes of Kyoto Protocol is to restrain the concentration of carbon dioxide in the air to a certain level, whereas Carbon BTA is exactly a measure to control the carbon dioxide emission, so this kind of measure is coincide with the purposes of Kyoto Protocol.

Carbon BTA Is Legal And Consistent With The Principle Of CBDR